What amount should be used for state Form K-1 Input?

[workhard2022]

Hello,

I have a question about how to properly enter the state Form K-1, specifically Line 1 (Total Taxable Income Amount), in ProConnect.

Here is some background information:

• On the federal K-1, Box 1 (Ordinary Business Income) shows $23,000.

• On the state K-1, Line 1 (Total Taxable Income Amount) shows $23,100.

My question is: when entering the state K-1 in ProConnect, should I use the $23,000 from the federal K-1 as the starting point (aka-ordinary business income) , and then make state-specific additions and subtractions? Or should I use the $23,100 from the state K-1 instead?   [the box 1 is different between federal K1 and state K1)

I’ve seen some sources suggest always using the federal K-1 ordinary income (loss) amount as the basis for the state entry, but I’d appreciate clarification from someone with experience.

Thank you in advance for your help!

[PhoebeRoberts]

I put the Federal amount in the Federal column, and the state-source amount in the State Source column. Screenshot is from Lacerte, which is similar but not identical to ProConnect.